Lithuania
Income that residents of Lithuania receive for performing personal
services as independent contractors or self-employed individuals
(independent personal services) in the United States is exempt from
U.S. income tax if the residents:
- Are in the United States for no more than 183 days in any
12-month period beginning or ending in the tax year, and
- Do not have a fixed base regularly available to them in the
United States for performing the services.
If they have a fixed base available, they are taxed only on the
income attributable to the fixed base.
Income that residents of Lithuania receive for services performed
in the United States as employees (dependent personal services) is
exempt from U.S. income tax if the following requirements are met.
- The resident is in the United States for no more than 183
days in any 12-month period beginning or ending in the tax
year.
- The income is paid by, or on behalf of, an employer who is
not a U.S. resident.
- The income is not borne by a permanent establishment or a
fixed base that the employer has in the United States.
These exemptions do not apply to directors' fees and similar
payments received by a resident of Lithuania as a member of the board
of directors or similar body of a company that is a U.S. resident.
Income from employment as a member of the regular complement of a
ship or an aircraft operated by a Lithuanian enterprise in
international traffic is exempt from U.S. income tax.
These exemptions do not apply to income residents of Lithuania
receive as public entertainers (such as theater, motion picture,
radio, or television artists, or musicians) or sportsmen if their
gross receipts, including reimbursed expenses, are more than $20,000
for their personal activities in the United States during the tax
year. Regardless of these limits, income of Lithuanian entertainers or
athletes is exempt from U.S. income tax if their visit to the United
States is wholly or mainly supported by public funds of Lithuania, its
political subdivisions, or local authorities.
Luxembourg
Note:
See the effective dates of the new treaty under Important
Changes at the beginning of this publication.
New treaty.
Income that residents of Luxembourg receive for personal services
as independent contractors or self-employed individuals (independent
personal services) in the United States is exempt from U.S. income tax
if they do not have a fixed base regularly available to them in the
United States for performing the services. If they have a fixed base
available in the United States, they are taxed on the income
attributable to the fixed base.
Income that residents of Luxembourg receive for services performed
in the United States as employees (dependent personal services) is
exempt from U.S. income tax if the residents meet the following
requirements.
- They are in the United States for no more than 183 days in
any 12-month period beginning or ending in the tax year.
- Their income is paid by, or on behalf of, an employer who is
not a U.S. resident.
- Their income is not borne by a permanent establishment or a
fixed base that the employer has in the United States.
These exemptions do not apply to directors' fees and similar
payments received by a resident of Luxembourg for services performed
in the United States as a member of the board of directors of a
company that is a resident of the United States.
These exemptions do not apply to public entertainers (such as
theater, motion picture, radio, or television artists, musicians, or
athletes) from Luxembourg who earn more than $10,000 in gross
receipts, including reimbursed expenses, from their entertainment
activities in the United States during the tax year.
Income received by a resident of Luxembourg for services
continuously or predominantly performed as an employee of a ship or
aircraft operated in international traffic by a Luxembourg enterprise
may be taxed by Luxembourg.
Former treaty.
Income (other than corporate directors' fees) that residents of
Luxembourg receive for labor or personal services performed in the
United States during the tax year is exempt from U.S. income tax if
the residents are in the United States for no more than 180 days
during the tax year and the income is not more than $3,000.
All income (other than corporate directors' fees) that residents of
Luxembourg receive for labor or personal services performed in the
United States as an employee is exempt from U.S. income tax if:
- The residents are in the United States for no more than 180
days during the tax year, and
- The income is borne by an employer that is a resident or
corporation of Luxembourg, or a permanent establishment of a U.S.
enterprise in Luxembourg.
Mexico
Income that residents of Mexico receive for performing personal
services as independent contractors or self-employed individuals
(independent personal services) in the United States is exempt from
U.S. income tax if the residents:
- Are in the United States for no more than 183 days in a
12-month period, and
- Do not have a fixed base that they regularly use for
performing the services.
If they have a fixed base available, they are taxed only on
income attributable to the fixed base.
Income that residents of Mexico receive for employment in the
United States (dependent personal services) is exempt from U.S. tax if
the following three requirements are met.
- The resident is present in the United States for no more
than 183 days in a 12-month period.
- The income is paid by, or on behalf of, an employer who is
not a resident of the United States.
- The income is not borne by a permanent establishment or
fixed base that the employer has in the United States.
These exemptions do not apply to director's fees and similar
payments received by a resident of Mexico for services performed
outside Mexico as a director or overseer of a company that is a U.S.
resident.
These exemptions do not apply to income residents of Mexico receive
as public entertainers (such as theater, motion picture, radio, or
television artists, or musicians) or athletes if the income, including
reimbursed expenses, is more than $3,000 during the tax year for their
entertainment activities in the United States. This includes income
from activities performed in the United States relating to the
entertainer or athlete's reputation, such as endorsements of
commercial products. Regardless of this limit, the income of Mexican
entertainers and athletes is exempt from U.S. tax if their visit to
the United States is substantially supported by public funds of
Mexico, its political subdivisions, or local authorities.
Morocco
Income that residents of Morocco receive for performing personal
services as independent contractors or as self-employed persons
(independent personal services) in the United States during the tax
year is exempt from U.S. income tax if the residents:
- Are in the United States for no more than 182 days during
the tax year,
- Do not maintain a fixed base in the United States for more
than 89 days during the tax year, and
- Earn total income for those services that is not more than
$5,000.
If they have a fixed base in the United States for more than 89
days, they are taxed only on the income attributable to the fixed
base.
Income that residents of Morocco receive for labor or personal
services performed in the United States as employees (dependent
personal services) is exempt from U.S. income tax if the residents
meet three requirements.
- They are in the United States for less than 183 days during
the tax year.
- They are employees of a resident of Morocco or of a
permanent establishment of a resident of a country other than Morocco
if the permanent establishment is located in Morocco.
- Their income is not borne by a permanent establishment that
the employer has in the United States.
Compensation received for services performed by a member of the
board of directors of a corporation does not qualify for this
exemption.
Income received by an individual for performing labor or personal
services as an employee aboard a ship or an aircraft operated in
international traffic by a Moroccan resident is exempt from U.S.
income tax if the individual is a member of the regular complement of
the ship or aircraft.
These exemptions do not apply to income received for services (both
independent and dependent personal services) performed in the United
States by professional entertainers, including theater, film, radio,
and television performers, musicians, and athletes, unless the
services are performed by, or for the account of, a Moroccan nonprofit
organization.
Netherlands
Income that residents of the Netherlands receive for performing
personal services as independent contractors or self-employed
individuals (independent personal services) in the United States is
exempt from U.S. income tax if the income is not attributable to a
fixed base in the United States that is regularly available for
performing the services.
Income that residents of the Netherlands receive for employment in
the United States (dependent personal services) is exempt from U.S.
income tax if the following three requirements are met.
- The resident is in the United States for no more than 183
days during the tax year.
- The income is paid by, or on behalf of, an employer who is
not a U.S. resident.
- The income is not borne by a permanent establishment or
fixed base the employer has in the United States.
Income received by a Netherlands resident for employment as a
member of the regular complement of a ship or aircraft operated in
international traffic is exempt from U.S. tax.
These exemptions do not apply to directors' fees and other similar
payments received by a resident of the Netherlands for services
performed outside the Netherlands as a member of the board of
directors of a company resident in the United States.
These exemptions do not apply to income residents of the
Netherlands receive as public entertainers (such as theater, motion
picture, radio, or television artists, or musicians) or athletes if
the gross income, including reimbursed expenses, is more than $10,000.
New Zealand
Income that residents of New Zealand receive for performing
personal services as independent contractors or self-employed
individuals (independent personal services) in the United States in
any tax year is exempt from U.S. income tax if the residents:
- Are present in the United States for no more than 183 days
during any consecutive 12-month period, and
- Do not have a fixed base regularly available to them in the
United States for performing the services.
If they have a fixed base available in the United States, they
are taxed on the income attributable to the fixed base.
Income that residents of New Zealand receive for labor or personal
services performed in the United States as employees (dependent
personal services) is exempt from U.S. income tax if the residents
meet these requirements.
- They are present in the United States for no more than 183
days in any consecutive 12-month period.
- Their income is paid by or on behalf of an employer that is
not a resident of the United States.
- Their income is not borne by a permanent establishment or
fixed base of the employer in the United States.
Pay received by a New Zealand resident as an employee and member of
the regular complement of a ship or aircraft operated in international
traffic is exempt from U.S. tax.
The exemption from U.S. tax on income from both independent and
dependent personal services does not apply to public entertainers
(artists, athletes, etc.) from New Zealand who earn more than $10,000
in gross receipts, including reimbursed expenses, from their
entertainment activities in the United States during the tax year.
Norway
Income that residents of Norway receive for performing personal
services as independent contractors or self-employed individuals
(independent personal services) in the United States during the tax
year is exempt from U.S. income tax if the residents:
- Are present in the United States for no more than 182 days
during the tax year, and
- Do not maintain a fixed base in the United States for more
than 182 days during the tax year.
If they do not meet requirement (2), they are taxed only on the
income attributable to the fixed base.
This exemption does not apply to residents of Norway who are public
entertainers (theater, motion picture, or television artists,
musicians, or athletes) if they are in the United States for more than
90 days during the tax year or their pay for services as public
entertainers is more than $10,000 during the tax year.
Income that residents of Norway receive for labor or personal
services performed in the United States as employees (dependent
personal services) is exempt from U.S. income tax if the residents
meet three requirements.
- They are in the United States less than 183 days during the
tax year.
- They are employees of a resident of Norway or of a permanent
establishment of a resident of a state other than Norway if the
permanent establishment is situated in Norway.
- Their income is not borne by a permanent establishment that
the employer has in the United States.
However, the exemption does not apply to a resident of Norway who
performs services as an employee aboard a ship or an aircraft operated
by a United States resident in international traffic or in fishing on
the high seas if the resident of Norway is a member of the regular
complement of the ship or aircraft.
Pakistan
Residents of Pakistan who perform personal services (including
professional services) for or on behalf of a resident of Pakistan
while in the United States for no more than 183 days during the tax
year are exempt from U.S. income tax on the income from the services
if they are subject to Pakistani tax.
Philippines
Income that residents of the Philippines receive for performing
personal services as independent contractors or as self-employed
individuals (independent personal services) in the United States
during the tax year is exempt from U.S. income tax if the residents:
- Are in the United States for no more than 89 days during the
tax year,
- Earn gross income for those services that is not more than
$10,000 for the tax year if the income is from U.S. contractors,
and
- Do not have a fixed base regularly available to them in the
United States for performing their services.
If they have a fixed base available in the United States, they
are taxed only on the income attributable to the fixed base. There is
no dollar limit for condition (2) if the contractor is a resident of a
country other than the United States.
Income that residents of the Philippines receive for personal
services performed in the United States as employees (dependent
personal services) is exempt from U.S. income tax if the residents
meet three requirements.
- They are in the United States for no more than 89 days
during the tax year.
- They are employees of a resident of the Philippines or of a
permanent establishment maintained in the Philippines.
- Their income is not borne by a permanent establishment that
the employer has in the United States.
Pay received by an employee of a resident of the Philippines for
personal services performed as a member of the regular complement of a
ship or an aircraft operated in international traffic by a resident of
the Philippines is exempt.
These exemptions do not apply to income residents of the
Philippines receive for performing services (both independent and
dependent personal services) in the United States as entertainers,
such as theater, motion picture, radio, or television artists,
musicians, or athletes, if the income is more than $100 a day or
$3,000 for the tax year. Regardless of these limits, income of
Philippine entertainers is exempt from U.S. tax if their visit to the
United States is substantially supported or sponsored by the
Philippine Government and the entertainers are certified as qualified
for this exemption by the Philippine competent authority.
Poland
Income that residents of Poland receive for performing personal
services as independent contractors or self-employed individuals
(independent personal services) in the United States is exempt from
U.S. income tax if they are in the United States for no more than 182
days during the tax year.
Income that residents of Poland receive for labor or personal
services performed as employees (dependent personal services),
including services performed by an officer of a corporation or
company, in the United States during the tax year is exempt from U.S.
income tax if the residents meet three requirements.
- They are in the United States for no more than 182 days
during the tax year.
- Their income is paid by or on behalf of an employer who is
not a U.S. resident.
- Their income is not borne by a permanent establishment that
the employer has in the United States.
Pay received by employees who are members of the regular complement
of a ship or aircraft operated by a resident of Poland in
international traffic is exempt.
Portugal
Income that residents of Portugal receive for performing personal
services as independent contractors or self-employed individuals
(independent personal services) in the United States is exempt from
U.S. income tax if the residents:
- Are in the United States for no more than 182 days in any
12-month period, and
- Do not have a fixed base regularly available to them in the
United States for performing the activities.
If they have a fixed base available, they are taxed only on the
income attributable to the fixed base.
Income that residents of Portugal receive for employment in the
United States (dependent personal services) is exempt from U.S. income
tax if the following three requirements are met.
- The resident is in the United States for no more than 183
days in any 12-month period.
- The income is paid by, or on behalf of, an employer who is
not a U.S. resident.
- The income is not borne by a permanent establishment or
fixed base that the employer has in the United States.
Income received by a resident of Portugal for employment as a
member of the regular complement of a ship or aircraft operated in
international traffic is exempt from U.S. tax.
These exemptions do not apply to income residents of Portugal
receive as public entertainers (such as theater, motion picture,
radio, or television artists, or musicians) or athletes if that
income, including reimbursed expenses, is more than $10,000. The
income of Portuguese entertainers and athletes is exempt from U.S. tax
if their visit to the United States is substantially supported by
public funds of Portugal or its political or administrative
subdivisions.
These exemptions do not apply to directors' fees and similar
payments received by a resident of Portugal for services performed
outside of Portugal as a member of the board of directors of a company
that is a resident of the United States.
Romania
Income that residents of Romania receive for performing personal
services as independent contractors or self-employed individuals
(independent personal services) in the United States during the tax
year is exempt from U.S. income tax if the residents:
- Are present in the United States for no more than 182 days
during the tax year, and
- Do not maintain a permanent establishment in the United
States with which the income is effectively connected.
Income that residents of Romania receive for labor or personal
services performed as employees (dependent personal services),
including services performed by an officer of a corporation or
company, in the United States during the tax year is exempt from U.S.
income tax if the residents meet these requirements.
- They are in the United States for no more than 182 days
during the tax year.
- They are employees of a resident of Romania or of a
permanent establishment maintained in Romania by a resident of the
United States.
- Their income is not borne by a permanent establishment that
the employer has in the United States.
These exemptions do not apply to entertainers, such as theater,
motion picture, radio, or television artists, musicians, or athletes,
who are present in the United States for more than 90 days during the
tax year (90 days or more if the entertainers are employees) or who
earn gross income as entertainers in the United States of more than
$3,000 during the tax year ($3,000 or more if they are employees).
However, the exemptions do apply, without regard to the 90
day, $3,000 requirement, if the entertainers are present in the United
States by specific arrangements between the United States and Romania.
Pay received by employees who are members of the regular complement
of a ship or aircraft operated by a resident of Romania in
international traffic is exempt.
Russia
Income that residents of Russia receive for performing personal
services as independent contractors or self-employed individuals
(independent personal services) in the United States is exempt from
U.S. income tax if:
- The residents are in the United States for no more than 183
days during the calendar year, or
- The income is not attributable to a fixed base in the United
States which is regularly available to the residents.
If the residents have a fixed base available, they are taxed
only on the income attributable to the fixed base.
Income that residents of Russia receive for employment in the
United States (dependent personal services) is exempt from U.S. income
tax if the following three requirements are met.
- The resident is in the United States for no more than 183
days during the calendar year.
- The income is paid by, or on behalf of, an employer who is
not a resident of the United States.
- The income is not borne by a permanent establishment or a
fixed base that the employer has in the United States.
However, income from employment directly connected with a place
of business that is not a permanent establishment is exempt if the
resident is present in the United States not longer than 12
consecutive months. For this purpose, a place of business means a
construction site, assembly or installation project, or drilling
operation.
Income from employment as a member of the regular complement of a
ship or aircraft operated in international traffic is exempt from U.S.
tax.
Income from technical services directly connected with the
application of a right or property giving rise to a royalty is exempt
if those services are provided as part of a contract granting the use
of the right or property.
These exemptions do not apply to directors' fees and similar
payments received by a resident of Russia as a member of the board of
directors or similar body of a company that is a U.S. resident.
Slovak Republic
Income that residents of the Slovak Republic receive for performing
personal services as independent contractors or self-employed
individuals (independent personal services) in the United States is
exempt from U.S. income tax if the residents:
- Are present in the United States for no more than 183 days
in any 12-month period, and
- Do not have a fixed base regularly available to them in the
United States for performing the activities.
If they have a fixed base available, they are taxed only on
income attributable to the fixed base.
Income that residents of the Slovak Republic receive for employment
in the United States (dependent personal services) is exempt from U.S.
income tax if the following three requirements are met.
- The resident is present in the United States for no more
than 183 days in any 12-month period.
- The income is paid by, or on behalf of, an employer who is
not a U.S. resident.
- The income is not borne by a permanent establishment or a
fixed base that the employer has in the United States.
These exemptions do not apply to income residents of the Slovak
Republic receive as public entertainers (such as theater, motion
picture, radio, or television artists, or musicians) or sportsmen if
their gross receipts, including reimbursed expenses, are more than
$20,000 during the tax year. Regardless of these limits, income of
Slovak entertainers and sportsmen is exempt from U.S. income tax if
their visit to the United States is substantially supported by public
funds of the Slovak Republic, its political subdivisions, or local
authorities, or the visit is made pursuant to a specific arrangement
between the United States and the Slovak Republic.
These exemptions do not apply to directors' fees and similar
payments received by a resident of the Slovak Republic for services
performed in the United States as a member of the board of directors
of a company that is a resident of the United States.
Income from employment as a member of the regular complement of a
ship or aircraft operated by a Slovak enterprise in international
traffic is exempt from U.S. income tax.
South Africa
Income that residents of South Africa receive for performing
personal services as independent contractors or self-employed
individuals (independent personal services) in the United States is
exempt from U.S. income tax if the residents:
- Are in the United States for no more than 183 days in any
12-month period beginning or ending in the tax year, and
- Do not have a fixed base regularly available to them in the
United States for performing the services.
If they have a fixed base available, they are taxed only on
income attributable to the fixed base.
Income that residents of South Africa receive for services
performed in the United States as employees (dependent personal
services) is exempt from U.S. income tax if the following requirements
are met.
- The resident is in the United States for no more than 183
days in any 12-month period beginning or ending in the tax
year.
- The income is paid by, or on behalf of, an employer who is
not a U.S. resident.
- The income is not borne by a permanent establishment or a
fixed base that the employer has in the United States.
These exemptions do not apply to directors' fees and similar
payments received by a resident of South Africa for services performed
in the United States as a member of the board of directors of a
company resident in the United States.
These exemptions do not apply to income residents of South Africa
receive as public entertainers (such as theater, motion picture, radio
or television artists, or musicians) or athletes if their gross
receipts, including reimbursed expenses, are more than $7,500 during
the tax year. Regardless of these limits, income of South African
entertainers or athletes is exempt from U.S. income tax if their visit
to the United States is wholly or mainly supported by public funds of
South Africa, its political subdivisions, or local authorities.
Income received by a resident of South Africa for services
performed as an employee and member of the complement of a ship or
aircraft operated in international traffic is exempt from U.S. income
tax.
Spain
Income that residents of Spain receive as independent contractors
or self-employed individuals (independent personal services) in the
United States is exempt from U.S. income tax if the residents do not
have a fixed base available to them in the United States for
performing the services. If they have a fixed base, they are taxed
only on the income attributable to the fixed base.
Income that residents of Spain receive for personal services
performed in the United States as employees (dependent personal
services) is exempt from U.S. income tax if:
- The residents are present in the United States no more than
183 days in any 12-month period,
- The income is paid by, or on behalf of, an employer who is
not a U.S. resident, and
- The income is not borne by a permanent establishment or
fixed base the employer has in the United States.
Pay received by employees who are members of a regular complement
of a ship or aircraft operated in international traffic by a Spanish
enterprise may be taxed by Spain.
These exemptions do not apply to public entertainers (such as
theater, motion picture, radio, or television artists, or musicians)
or athletes from Spain who earn more than $10,000 in income, including
reimbursed expenses, from their entertainment activities in the United
States during the tax year. Regardless of these limits, Spanish
entertainers and athletes are exempt from U.S. tax if their visit to
the United States is substantially supported by public funds of Spain,
a political subdivision, or local authority.
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